tiktok���˰�

Companies Act 1967 - Section 403: Primary legislation governing declaration of dividends in Singapore, setting out basic requirements and procedures for dividend declarations

Companies Act 1967 - Section 403A: Specific provisions relating to interim dividends, including requirements and procedures for interim dividend declarations

Companies Act 1967 - Section 76: Restrictions on dividend payments, including capital maintenance rules and circumstances under which dividends cannot be paid

Income Tax Act 1947: Tax implications of dividend distributions, including withholding tax requirements and tax treatment of different types of dividends

Solvency Test: Legal requirement that company must be solvent before and after dividend payment, including ability to pay debts as they become due

Profit Source Requirement: Legal requirement that dividends must be paid only from profits and not from share capital

Corporate Governance Requirements: Board approval procedures, documentation requirements, and compliance with company's constitution for dividend declarations

Financial Position Assessment: Evaluation of available profits for distribution, maintenance of necessary reserves, and current financial position of company